The Sector Understandings contain specific disciplines governing the use of export credits in certain sectors. The Sector Understandings are annexed to the Arrangement on officially supported export credits.

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The Guidelines seek to address the problems that arise from national VAT systems being applied in an uncoordinated way. They set standards that should ensure neutrality in cross-border trade and a more coherent taxation of business-to-business (B2B) trade in services.